Tax Education Constitutional Law

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Illinois Court Finds Special Property Tax Exemption Unconstitutional

A property tax exemption designed to benefit a single aviation company was recently found unconstitutional by the Illinois Appellate Court. The exemption was only for fixed base operators (FBOs) providing aeronautical...more


We’re a little late with the round-up, but promise to continue our effort to bring you interesting stories from the intersection of religion and government. - Mayfair, Pennsylvania residents feel disappointment after...more

Religious Institutions Update: May 2015

Religious institutions commonly keep ministry supporters and members abreast of developments through newsletters, correspondence and other communications. Sometimes, the developments reported are embarrassing to those...more

April 3, 2015 Legislative Update

Spring Break Y’all - For the first time we can recall the House and Senate will take Spring Break next week. The House announced last month it will have Spring Break while the Senate announced it will hold skeletal...more

New York’s Property Tax Cap Wins Again

In 2013 we reported on NYSUT‘s lawsuit which claimed that New York’s recently-enacted property tax “cap” was unconstitutional. The thrust of NYSUT’s 2013 arguments against the cap were that it (1) harmed school districts that...more

Landmark Tax Credit Scholarship Program Upheld by Alabama Supreme Court

On March 2 in an 8-1 decision, the Alabama Supreme Court upheld the constitutionality of the Alabama Accountability Act of 2013 (the “Act”) in Magee et al. v. Boyd et al. The massive 222-page opinion affirmed in part, but...more

U.S. Supreme Court Update - January 2015

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v....more

Religious Institution - January 2015

Experience over the last couple decades teaches that religious institutions face as much or perhaps more liability than secular organizations and, therefore, need to take risk management seriously. From operating their own...more

Redeveloping Redevelopment: Recent Legislation

THE RISE AND (UNINTENDED) FALL OF REDEVELOPMENT IN CALIFORNIA. The rise and fall of redevelopment agencies in California has been extensively written about, including in this publication. The history of redevelopment...more

Religious Institutions Update - December 2013

A federal district court has ruled unconstitutional one of the most important tax benefits available to ministers: the minister's housing allowance. A summary of the case follows. The ruling threatens to have a dramatic...more

Argument Report: Who Gets to Appeal Certification as a Pollution Control Facility?

A major taxpayer files 28 separate applications seeking certification of various systems, methods, devices and facilities as "pollution control facilities" within the meaning of the Property Tax Code. If the applications are...more

Bright Lights Not a Significant Impact; Lack of Parking May Be

In Taxpayers for Accountable School Bond Spending v. San Diego Unified School District (2013) __ Cal.App.4th __ (Case No. D060999) the Court of Appeal for the 4th District held that the San Diego Unified School District (the...more

Illinois Supreme Court Denies Taxpayer Standing in Constitutional Challenge to School Funding Law

The Illinois state educational funding statute survived a constitutional challenge last week when the Illinois Supreme Court, in a unanimous opinion by Justice Robert R. Thomas, affirmed an Appellate Court decision dismissing...more

A Short Course on the 11 Proposed Amendments to the Florida Constitution on the November 2012 General Election Ballot

The Legislature has placed 11 proposed constitutional amendments on the ballot for the General Election to be held November 6, 2012. There will be no citizen initiated proposed constitutional amendments on the ballot this...more

Argument Report: Taxpayer Standing to Challenge Education Financing?

Our reports on the oral arguments of the Illinois Supreme Court's September term continue with Carr v. Koch. In Carr, the taxpayer plaintiffs are challenging Circuit Court and Appellate Court decisions that they lacked...more

Can Taxpayers Challenge the State's School Financing System?

Our preview of the September term of the Illinois Supreme Court continues with Carr v. Koch. Plaintiffs have challenged states' school financing systems on constitutional grounds for nearly two generations now. The state...more

Virginia Supreme Court Opinions Affecting Local Government Law: June 7, 2012

Today, the Virginia Supreme Court issued several opinions affecting the practice of Virginia local government law. The cases involve (1) an inverse condemnation claim against VDOT for flooding, (2) another application of...more

Sutherland SALT Shaker- Vol. 2 No. 8 September 2011

IN THIS ISSUE: Indiana Jeopardy Assessments (and Taxpayer) Turn Out to be a Dog While the power to issue a jeopardy assessment has been referred to as part of a state’s “power of the purse, not its power of the...more

FEDERALISMO: Commento CeRM allo schema di decreto per la rimozione degli squilibri economico-sociali

In tema di federalismo, facendo seguito al commento sul decreto per la perequazione infrastrutturale (Short Note n. 1-2011), CeRM propone una analisi del decreto "gemello", quello che dovrebbe guidare la rimozione, o...more

Arizona Christian School Tuition Organization v. Winn, et al., & Garriott v. Winn, et al.,

Brief of the CATO Institute, Andrew J. Coulson, et al., as Amici Curiae in Support of Petitioners

Arizona grants income tax credits for contributions made to school tuition organizations ("STOs"). STOs must use these donations for scholarships that allow students to attend private schools. This statutory scheme broadens...more

Arizona Christian School Tuition Organization, et al., v. Winn

Brief of the CATO Institute, et al., as Amici Curiae in Support of Petitioners

Arizona grants income tax credits for contributions made to school tuition organizations ("STO"). These STOs must use these donations for scholarships that allow students to attend private schools. This statutory scheme...more

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